Development of the Swiss VAT rates

Find out more about the development of Swiss VAT rates here.

Development of VAT rates

Date	Standard rate	Special rate for accommodation services	Reduced rate
As of 1 January 2024 The federal decree of 17 December 2021 on the additional financing of the OASI through an increase in VAT was accepted	8,1 %	3,8 %	2,6 %
1 January 2018 Increase in VAT rates for the financing and development of the railway infrastructure + The federal decree of 17 March 2017 on the additional financing of the OASI through an increase in VAT and the pension reform 2020 of 17 March 2017 were rejected	7,7 %	3,7 %	2,5 %
1 January 2011 VAT rate increase in favor of the DI	8,0 %	3,8 %	2,5 %
1 January 2001 The VAT Act enters into force + VAT rate increase for the financing of the Large-Scale Railway Projects	7,6 %	3,6 %	2,4 %
1 January 1999 Increase in VAT rates in favor of the OASI and the DI	7,5 %	3,5 %	2,3 %
1 October 1996 Introduction of the special rate for accommodation services	6,5 %	3,0 %	2,0 %
1 January 1995 The VAT Ordinance enters into force (VAT was introduced in Switzerland)	6,5 %		2,0 %

Abbreviations:
Disability insurance = DI
Old-age and survivors’ insurance (OASI)

Last modification 24.03.2023